N330385 N3 Ruling Active

The tariff classification of a vulcanized rubber mat from Canada

Issued February 1, 2023 by U.S. Customs and Border Protection.

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N3 N330385 (February 1, 2023)

Tariff classification

HTS codes: 4016.91.0000

Headings: 4016

Product description

Item A+NR464F20, is a mat composed of compact vulcanized recycled rubber. It has a pebble top surface and a grooved bottom. The mat has an interlocking design and measures 1 ft. by 6 ft. During manufacture, the rubber is pressed into a standard square shape. The mat then undergoes laser cutting to add the interlocking design.

CBP rationale

The applicable subheading for the vulcanized rubber mat will be 4016.91.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: floor coverings and mats.

Full text

N330385 February 1, 2023 CLA-2-40:OT:RR:NC:N:1:137 CATEGORY: Classification TARIFF NO.: 4016.91.0000 Nancy Lavigne North West Rubber 395 Rodolphe Racine Sherbrooke, Quebec J1R 0S7 Canada RE: The tariff classification of a vulcanized rubber mat from Canada Dear Ms. Lavigne: In your letter dated January 19, 2023, you requested a tariff classification ruling. A sample was provided with your submission and will be retained by this office.   Item A+NR464F20, is a mat composed of compact vulcanized recycled rubber.  It has a pebble top surface and a grooved bottom. The mat has an interlocking design and measures 1 ft. by 6 ft. During manufacture, the rubber is pressed into a standard square shape. The mat then undergoes laser cutting to add the interlocking design.   The applicable subheading for the vulcanized rubber mat will be 4016.91.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: floor coverings and mats. The general rate of duty will be 2.7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Christina Allen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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